Michael Kearney
mkearney@nvlawfirm.comPractice Groups
Gaming
Mergers & Acquisitions
Taxation
Bar and Court Admissions
State Bar of Nevada
State Bar of California
Unites States Tax Court
United States District Court, Nevada
United States Court of Appeals, Ninth Circuit
Nevada Gaming Control Board
Recognitions
Best Lawyers® – Mergers and Acquisitions Law, 2013-2025, and Tax Law 2023
Best Lawyers® “Lawyer of the Year” Mergers and Acquisitions, 2021
Best Lawyers® “Lawyer of the Year” Tax Law, 2023
AV Preeminent Peer Review Rating, Martindale Hubbell
Education
New York University School of Law (LL.M. in taxation)
J.D., University of Santa Clara School of Law, Magna Cum Laude
B.A.,B.S. with distinction from the University of Nevada
Publications &
Published Opinions
- "Tax Traps at the Border,” Los Angeles Daily Journal, April 15, 2013
- “Private Equity’s Vegas Vacation,” Law360, October 20, 2011
- “Gaming Bankruptcies Don’t Miss the Tax Benefits in Debt for Equity Exchanges, “ Nevada Gaming Lawyer, September 2011
- “The United States of Indebtedness Income and Related Bad Debt Deduction,” Communique, March 2010
- Baxter v. U.S., 633 F. Supp. 912
- Stieha v. U.S., 89 T.C. 784
"Clients can trust me to deliver deep knowledge and sound legal advice backed by years of tax and transactional experience. I know the small and large challenges businesses and individuals face from succession planning to complex transactions to investment management, and I am prepared to serve as your legal partner for a legacy of growth."
Background & Experience
Michael E. Kearney is a renowned transactional attorney and KPD shareholder based out of the Las Vegas office. His nationally recognized reputation and experience in taxation include federal income taxation, including partnership taxation, and he has been recognized in Best Lawyers in America for twelve consecutive years (2013-2025) for his work in mergers and acquisitions, being named “Lawyer of the Year” for M and A in 2021 and “Lawyer of the Year” in 2023 for tax law. In addition, Michael has substantial experience in state and local tax issues; gaming law matters; and real estate acquisition, finance, and development.
Representative Cases
- Buyer’s counsel - $75,000,000 purchase of riverboat casino
- Buyer’s counsel to private equity group - $125,000,000 purchase of slot route
- Borrower’s counsel to casino company - $115,000,000 senior secured credit facility
- Borrower’s counsel to issuer - $50,000,000 subordinated notes offering
- Buyer’s counsel to national homebuilder - $65,000,000 purchase of a local homebuilder
- Buyer’s counsel to national homebuilder - $300,000,000 purchase of a local homebuilder
- Buyer’s counsel to national homebuilder - $150,000,000 purchase of a local homebuilder
- Issuer’s counsel to casino company - $85,000,000 private equity investment by PE fund
- Borrower’s counsel to casino company - $300,000,000 secured credit facility
- Issuer’s counsel to private gaming machine manufacturer - $45,000,000 equity investment by game manufacturer
- Buyer’s counsel to private equity group - $25,000,000 purchase of casino
- Counsel to purchaser - $25,000,000 purchase of stock in casino
- Initial purchasers’ local counsel - $1,600,000,000 Senior Secured Notes Offering
- Gaming counsel to bank syndicate - $158,000,000 credit agreement restructuring
- Seller’s counsel to medical group - $30,000,000 sale to ACO
- Seller’s counsel to national logistics company - $300,000,000 sale to public company
- Purchaser’s counsel to investor group - $200,000,000 racino acquisition
- Purchaser’s counsel - $75,000,000 New Hampshire casino operation
- Issuer’s counsel - $80,000,000 investment in gaming tech company
- Borrower’s general counsel - $440,000,000 credit facility
- Purchaser’s counsel - $65,000,000 Nevada casino
- Nevada corporate counsel - Nevada domestication of public cannabis company